Subdivision 280-C
CurrentRemitting shortfall interest charge
Volume 2Schedule 1, Chapter 2, Part 2-10 to Chapter 4, Part 4-25 (sections 45-1 to 298-110)
Schedule 1Collection and recovery of income tax and other liabilities
Chapter 4Generic assessment, collection and recovery rules
Part 4-25Charges and penalties
Division 280Shortfall interest charge
Subdivision 280-C Remitting shortfall interest charge
Table of sections
280‑160 Remitting shortfall interest charge
280‑165 Commissioner must give reasons for not remitting in certain cases
280‑170 Objecting against remission decision
This Act’s bill:Second reading speech
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